1. Ordinary income (loss) from trade or business activity
2. Income (loss) from rental real estate activity
3. Income (loss) from other rental activity
4. Portfolio income
a. Interest
b. Dividends
c. Royalties
d. Net short-term capital gain (loss)
e. Net long-term capital gain (loss)
f. Other portfolio income
5. Guaranteed payments
6. Net gain (loss) under Sec. 1231 (other casualty or theft)
7. Other
8. Charitable contributions
9. Sec. 179 expense deduction
10. Deductions related to portfolio income
11. Other
12. Credits
a. Credit for income tax withheld
b. Low-income housing credit
c. Qualified rehabilitatoin expenditures related to rental real estate
d. Credits related to rental real estate activities.
13. Other
14. a. Net earnings (loss) from self-employment
b. Gross farming or fishing income
c. Gross nonfarm income
15. Tax preference items
a. Depreciation adjustment on property placed in service after 12/31/1986
b. Tax-exempt private activity bond interest
16. Investment interest expense
17. Foreign income taxes
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